An object is to provide a display device that can be manufactured by improvement of use efficiency of a material and simplification of a manufacturing process. A light absorbing layer is formed, an insulating layer is formed over the light absorbing layer, the light absorbing layer and the insulating layer are selectively irradiated with laser light, an irradiated region in the insulating layer is removed to form an opening in the insulating layer, and a conductive film is formed in the opening so as to be in contact with the light absorbing layer. The conductive film is formed in the opening so as to be in contact with the light absorbing layer, which is exposed, so that the light absorbing layer and the conductive layer can be electrically connected with the insulating layer interposed therebetween.